Date	Chamber	Action
1/11/2005	House	Session Sine Die

Statutes Amended In Order of Appearance

35 ILCS 5/213 new

Synopsis As Introduced
Amends the Illinois Income Tax Act. Provides that, beginning with taxable years ending on or after December 31, 2003, each taxpayer that is a small business, defined as a business that (i) has 14 employees or less and (ii) has a gross income, for federal income tax purposes, of $3,000,000 or less in the taxable year, is entitled to an income tax credit in the amount of 50% of the amount spent by the taxpayer in the taxable year, up to a maximum credit of $2,500 in the taxable year, for modifications to or the purchase of assistive devices for people with disabilities to improve their functional capabilities on the job. Provides that the tax credit may not reduce the taxpayer's liability to less than zero but may be carried forward for 5 taxable years. Exempts the credit from the sunset provisions of the Act. Effective immediately.

Fiscal Note (Illinois Department of Revenue)

The credit will probably reduce revenue no more than a few million dollars per year. In order to use the credit, taxpayers must have a tax liability and two-thirds of corporate filers do not have a tax liability. However, the bill does not specify exactly what expenses qualify for the credit, so the Department will have to determine eligible expenses by rule. The bill also does not provide a definition of what qualifies as a "disability".

House Amendment No. 1
Provides that the credit is for the purchase of assistive technology devices (now, for assistive devices). Defines "assistive technology device" as any item, piece of equipment, or product system, whether acquired commercially, off the shelf, modified, or customized, that is used to increase, maintain, or improve functional capabilities of individuals with disabilities.

House Amendment No. 2
Deletes everything after the enacting clause. Reinserts the bill as amended by House Amendment No. 1 but also defines "people with disabilities" to include any person who has a physical or mental impairment that substantially limits one or more of the major life activities of the individual, who has a record of such an impairment, or who is regarded as having such an impairment. Effective immediately.

Actions 

Date	Chamber	Action
2/3/2003	House	Filed with the Clerk by Rep. Lee A. Daniels
2/4/2003	House	First Reading
2/4/2003	House	Referred to Rules Committee
2/5/2003	House	Assigned to Revenue Committee
2/21/2003	House	Added Chief Co-Sponsor Rep. Patricia R. Bellock
2/26/2003	House	Added Chief Co-Sponsor Rep. Rosemary Mulligan
3/5/2003	House	Fiscal Note Filed
3/6/2003	House	House Amendment No. 1 Filed with Clerk by Revenue Committee
3/6/2003	House	House Amendment No. 1 Adopted by Voice Vote; Revenue Sub-committee
3/6/2003	House	Remains in Revenue Committee
3/6/2003	House	Added Chief Co-Sponsor Rep. Bob Biggins
3/13/2003	House	House Amendment No. 2 Filed with Clerk by Revenue Committee
3/13/2003	House	House Amendment No. 2 Adopted in Revenue Committee; by Voice Vote
3/13/2003	House	Do Pass as Amended / Short Debate Revenue Committee; 009-000-000
3/13/2003	House	Placed on Calendar 2nd Reading - Short Debate
3/20/2003	House	Second Reading - Short Debate
3/20/2003	House	Held on Calendar Order of Second Reading - Short Debate
3/21/2003	House	Added Chief Co-Sponsor Rep. Jack McGuire
3/21/2003	House	Placed on Calendar Order of 3rd Reading - Short Debate
3/21/2003	House	Third Reading - Short Debate - Passed 116-000-001
3/25/2003	Senate	Arrive in Senate
3/25/2003	Senate	Placed on Calendar Order of First Reading March 26, 2003
3/27/2003	Senate	Chief Senate Sponsor Sen. Kathleen L. Wojcik
4/2/2003	Senate	First Reading
4/2/2003	Senate	Referred to Rules
1/11/2005	House	Session Sine Die

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